Thank you for choosing the City of Glendale to establish your business. We wish you much success.

Below is a guide to assist City of Glendale businesses in successfully completing the licensing
process. This guide will be applicable to the majority of businesses seeking to operate or conduct
business within the City of Glendale. There may be other requirements needed from other
government agencies. A list of some of the agencies is provided below.

Before You Start Your Business

There are important local regulatory issues that may require attention and if not in compliance
with city regulations, could result in a delay of issuing a license. To obtain details pertaining to
your business regulations, refer to the Departments below.

All Persons engaging in business, whether operating from a fixed location in Glendale or entering
Glendale from an outside location to engage in business activities, is required to obtain a Glendale
Business license and or Special Regulatory license. Special provisions exist for residential rental
businesses. Please visit the “Residential Rental” webpage.

If your business is subject to transaction privilege sales and use tax you should be licensed with
the Arizona Department of Revenue (ADOR). If you are not yet licensed, visit www.AZTaxes.gov to
register and get licensed.

If you are purchasing a business, you could be held liable for any unpaid Transaction and Privilege
Sales Taxes owed to the City by the seller. The purchaser should require proof that the taxes have
been paid by having the former owner produce a Certificate of Compliance from the Tax & License
Division. Otherwise you may be subject to Successor Liability.

Some types of licenses may require background checks and it is imperative to allow enough lead
time for processing your license prior to opening your business.

Wait for the approval process which usually takes six to eight (6 to 8) weeks for most licenses
but can be sooner if all requirements are in order at the time of application. If you are not in
compliance with city regulations and requirements, this could result in a delay of issuing a license.
See the section below regarding Timeline for Internal Processing.

Non-profit: All Glendale-based non-profits are also required to complete the standard Transaction Privilege Tax License application with the Arizona Department of Revenue.
A copy of the current (dated 1994 or later) letter from the IRS confirming the organization’s
non-profit status under Section 501 of the Internal Revenue Service Code is required by the
State in order to process your application.

Licenses are subject to an annual renewal. A renewal notice will be sent to you approximately
three weeks prior to the expiration date. A renewal fee may apply and it is important to return the
renewal notice to renew your license, update the information, or to cancel the license. Your license
will not automatically be cancelled. You must provide written notice of cancellation or sign and
returnyour renewal notice indicating you wish to cancel. Transaction Privilege Tax Licenses will be
renewed through the Arizona Department of Revenue.

If you have questions or need assistance, contact our Customer Service Division weekdays,
excluding holidays, between 8 a.m. and 5 p.m. at (623) 930-3190 or by email
at taxlic@glendaleaz.com.

Some types of licensing require background checks. It is imperative to allow enough lead time
for processing your license prior to opening your business.

If you have not obtained the applicable permits or are not in compliance with Department regulations,
approval of your license application could be delayed. On the other hand, if all requirements are met,
the timeframe could be less than normal.

Reduced the Transaction Privilege and Use tax License fee from $50 to $35

Established an effective date

Provided penalties for violations

Provided for severabilit

What does this mean?

Effective 1/1/2017, the Glendale Transaction Privilege and Use Tax License fee will be $35.
You will be required to obtain or renew your license with the Arizona Department of Revenue.
The Arizona Department of Revenue will be conducting the 2017 license renewal for the City of
Glendale. Visit AZTaxes.gov for assistance.

Effective 1/1/2017, the Glendale Business License fee will be $25. You will be required to obtain
or renew your license with the City of Glendale Tax & License Division.

If your business started prior to 1/1/2017, you will also be liable for prior year fees and penalties
according totheprior fee structure.